[OS X Pad HD] has a fully functional Finder bar with interactive menu options, a customizable dock, and editable folders that look just like real OS X folders. It almost seems more like a software upgrade than a theme.

As you can see in the below video, OS X Pad HD indeed works well. Practically everything works as advertised, allowing jailbreakers to interact with their iPad through the veil of an OS X-inspired theme.
In order to download OS X Pad HD, jailbreakers need to first download DreamBoard (available for free), and also the free Theme Outlet Store package after adding "http://fnetdesigns.com/cydia/repo" to their list of Sources in the Cydia app. After doing this, users will be able to search the Theme Outlet for OS X Pad HD, which is available for $3.50.
Enjoy!